https://www.taxtmi.com/caselaws?id=76669 An exemption notification under Notification No. 110/95-Cus was construed strictly: it covered customs duty in excess of 15% and additional duty of excise, but did not expressly extend to cess levied under section 5 of the Textile Committees Act, 1963. Because the cess arose under a separate statute and no specific exemption covered it, the exemption could not be implied. The cess was therefore not treated as a component of countervailing duty and remained outside the notification's benefit, with the issue answered against the assessee and in favour of the Revenue. en-us Tue, 02 Mar 2010 00:00:00 +0530 Sat, 30 Jul 2016 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76669 An exemption notification under Notification No. 110/95-Cus was construed strictly: it covered customs duty in excess of 15% and additional duty of excise, but did not expressly extend to cess levied under section 5 of the Textile Committees Act, 1963. Because the cess arose under a separate statute and no specific exemption covered it, the exemption could not be implied. The cess was therefore not treated as a component of countervailing duty and remained outside the notification's benefit, with the issue answered against the assessee and in favour of the Revenue. Case-Laws Customs Tue, 02 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76669